Cee Pee Granites PVT. LTD. vs. The Intelligence Officer (Ib) - Kerala High Court, 09 February 2018

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR FRIDAY, THE 9TH DAY OF FEBRUARY 2018 / 20TH MAGHA, 1939 WP(C).No. 4436 of 2018 PETITIONER(S) CEE PEE GRANITES PVT. LTD. 278/5, POST VELIMUKKU SOUTH, MALAPPURAM DISTRICT, 676317, REPRESENTED BY ITS MANAGING DIRECTOR MR. YOONUS SALEEM C.P BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH SRI.P.JINISH PAUL KUM.MEKHALA M.BENNY SRI.ASISH MOHAN SRI.G.KRISHNAKUMAR (MALLYA) SMT.MARY JOSSY SRI.ACHYUT K PADMARAJ RESPONDENT(S): 1. THE INTELLIGENCE OFFICER (IB) OFFICE OF THE DEPUTY COMMISSIONER (INTELLIGENCE), STATE GOODS AND SERVICES TAX DEPARTMENT, KOZHIKODE 673001 2. THE DEPUTY COMMISSIONER (APPEALS) KOZHIKODE 673001 3. OFFICE OF THE DEPUTY COMMISSIONER COMMERCIAL TAX DEPARTMENT, KOZHIKODE 673006 R BY SR.GOVERNMENT PLEADER, SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09-02-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 4436 of 2018 (D) APPENDIX PETITIONER(S)' EXHIBITS EXHIBIT P1 TRUE COPY OF THE PENALTY ORDER FOR THE YEAR 2010-11 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT EXHIBIT P2 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE YEAR 2010-11 EXHIBIT P3 TRUE COPY OF THE STAY PETITION FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR THE ASSESSMENT YEAR 2010-11 EXHIBIT P4 TRUE COPY OF THE NOTICE ISSUED DATED 02.02.2018 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER FOR THE YEAR 2010-11 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// sd/- P.A. TO JUDGE SKS P.B.SURESH KUMAR, J. ================== W.P.(C.) No. 4436 of 2018 =================== Dated this the 9th day of February, 2018

JUDGMENT

Challenging Ext.P1 order imposing penalty under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It is stated that proceedings have already been initiated for realisation of the amounts covered by the order impugned in the appeal. The grievance of the petitioner, in the circumstances, concerns the delay on the part of the appellate authority in deciding the appeal.

Heard the learned counsel for the petitioner as also the learned Government Pleader. Having regard to the facts and circumstances of the case as also the orders passed by this Court in similar and identical matters, the writ petition is disposed of W.P.(C).No. 4436/2018

2 directing the appellate authority to consider and pass orders on the application for stay preferred by the petitioner in the appeal, within one month from the date of receipt of a copy of the judgment. Needless to say that till orders are passed on the application for stay, further proceedings for realization of the amounts covered by the order impugned in the appeal shall be deferred by the respondents concerned. P.B.SURESH KUMAR

JUDGE SKS